About

The Office of the Chief Accountant (OCA) is dedicated to improving the financial reporting of preparers, auditors, and audit committees to ensure that financial reporting is decision-useful, relevant, and transparent in the public interest for the benefit of investors.

OCA professional staff work closely with generally-accepted domestic or international private sector accounting and auditing standards-setting bodies, and provide consultative services to registrants, auditors, and other Commission divisions and offices regarding the application of accounting standards, auditing standards, and related financial disclosure requirements in various contexts ranging from disclosure filings to prospective Commission enforcement matters. OCA's professional staff has, on average, decades of experience in public accounting, legal practice, industry practice, and regulatory experience before joining OCA.

We Are Hiring! 

Paul Munter

Chief Accountant

Contact the Office

202-551-5300 oca@sec.gov

Staff Guidance and Communications

The Office of the Chief Accountant regularly communicates about accounting and auditing issues.

Staff Accounting Bulletins

SEC staff accounting interpretations and practices in accordance with generally accepted accounting principles used in administering disclosure requirements under the federal securities laws.

Auditor Independence Requirements

Views on the application of Commission auditor independence requirements.

Accounting and Auditing Enforcement

An index of certain financial reporting related enforcement actions brought by the Commission in federal court or administrative proceedings.

Communicating With OCA

Companies and their auditors are encouraged to consult with the Office of the Chief Accountant on accounting, financial reporting, and auditing concerns or questions, especially those involving unusual, complex, or innovative transactions for which no clear authoritative guidance exists as well as on issues regarding auditor independence requirements.

This section addresses the routine processing of accounting matters in the Office of the Chief Accountant and does not provide any individual registrant or person any rights or privileges and places no obligation on the SEC or its staff in connection with any matter before the SEC or its staff.